Due to substantial developments in prosthetic foot research and development over the past 20 years, many people living in industrialized countries who had their lower limbs amputated today enjoy improved function and a higher quality of life. The great majority of end users in underdeveloped countries are unable to exploit this new R&D due to the components' high cost, low durability, high maintenance needs, and restricted accessibility. A prosthetic foot that is exceedingly useful, complies with monetary, environmental, and physical regulations, and can resist challenging working conditions and weather requires more study. A good prosthesis often depends on the elasticity of its component materials to generate a “spring,” which matches a physiological foot's stride, in order to optimize performance while minimizing manufacture costs. This study studied the mechanical properties of AFOs, especially structural stiffness, rotational motion, and strut deflection, to uncover design variables impacting superior functional results. AFO and footwear are routinely prescribed for diabetic patients to assist prevent the onset of foot ulcers. In regions of interest, plantar peak pressure (PPP) is reduced utilizing AFO and supportive footwear (ROI). This paper has main concentration on find out best suitable material available for manufacturing of AFO by comparing three standard materials to each other and check their performance by theoretical calculations method.